Investigating no-grant cases: accountable persons not identified
If when you have completed your research and information gathering (IHTM09100) you cannot identify who is the accountable person (IHTM10801) you should contact members of the deceased’s family and known advisor’s or business associates who might be able to find out details of the estate and the liable persons (IHTM30011). If they are unwilling to help us with our enquiries then you will need to discuss with Litigation whether it is appropriate to issue information notices (IHTM32191) under FA08/Sch36.
Once you identify the accountable person you should follow the instruction on the previous page (IHTM09102).
In some cases there may be no-one willing to obtain a grant of representation. In such cases, if you can establish through your enquiries that
- the estate is liable to pay a significant amount of tax, and
- there are assets to administer
you should discuss with Litigation whether they will approach the Official Solicitor with a view to the Solicitor obtaining a grant on our behalf. In Scotland you should contact TG where no Confirmation has been obtained and tax is at stake.